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What state are you in? Workers comp seems really low for the employee payroll. For Beauty Salon/Barber Shops as a lot of tannings salons are classified under is about 11% +/-. Also, depending on where you are located, the electrical seems low also. How many A/C's? For that size you should have at least 4 - 4ton units, but should have at least 20 tons for the size shop and equipment. Also, I agree with sbtan, cut the fluff out. You can add whatever you want, but start with what is really essential first.
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